Trustees. Annual Report for the period Period start date . Period end date Dtly 01 From | Apri ?024 Section A Reference and administration details Charity name Dr Moosaji D M Lockhat Charitable Trust other names charity is known by Registered charity number (if any) 1078165 Charity's principal address 22 Middleburg Close Whitestone Nuneaton P05tcode Cvll 6PZ Names of the charity trustees who manage the charity Dates acted if not for whole ear Trustee name Office lif any) Name of person lor body) entitled toa oint trustee ifan Dr Moosaji Lockhat Dr Farhana Lockhat Dr Hasseena Lockhat Saleem Clegg Mr Iqbal Dadabhai 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity, if any, (for example, any custodian trustees Name Dates acted if not for whole ear TAR March 2012
Names and addresses of advisers (Optional information) e of adviser Name Address Name of chief executive or names of senior staff members (Optional information) Section B Structure, overnance and mana ement Description of the charity's trusts Declaration of trust dated l June 1999 as amended by supplemental deed dated 14 October 1999 Type of governing document How the charity is constituted Charitable Trust Trustee selection methods Appointed by existing trustees Additional governance issues (Optional information) You may choose to include additional information, where relevant, about.. policies and procedures adopted for the induction and training of trustees. the charity's organisational structure and any wider network with which the charity work5; relationship with any related parties" trustees, consideration of major risks and the system and procedures to manage them. Section C Objectives and activities Charity for third world countries especially India particularly health a nd education. Provision of Hospital Services and clean water Summary of the objects of the charity set out in its governing document TAR March 2012
The trustees have had regard to the guidance issued by the Charity Commission on public benefit. The trust has five properties and rent is one of the sources of the trust's income, along with donations. The demand for the donations is increasing, however the income is finite, therefore we have recently bought a further property for £105,000 which we anticipate will improve the situation. Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) There have been no major donations this year. Past major developments D.M. Lockhat Hospital based in Surat, India, which was opened in 2011 by the D.M Lockhat family and associates, though a contribution of £300,000. This hospital was running successfully until the calamity of COVID-19 in 2022. The trustees of the hospital who managed it, based in Surat, were una ble to travel abroad due to travel restrictions of the pa ndemic. This coupled with increasing h05Pital admissions due to the parldemic, resulted in the closure of the hospital some 12 months ago as expenditure well-exceeded income. This has come as a major blow to the local poor community, who relied on the facilities of the hospital, and now may must travel further to access necessary medical care, especially pregnant and in need of specialised attention. The present hospital trustees and local management are inexperienced and not enthusiastic, as such we believe that in order to reopen the hospital and operate it at the necessary level. a further £500,000.00 is required. When the hospital was initially being opened in 2011- in 2009110- myself, and my wife (who at that time was also a trusteel, went personally to South Africa, Mauritius, and Reunion. as well as collecting a fund in the UK. However, due to personal ill health and age, l am now unable to travel abroad in order to personally collect funds. I hope that at some point in the near future we are able to find some significant donors. in order to reopen the hospital soon and ease the suffering of the local community. Additional details of objectives and activities (Optional information You may choose to include further statements, where relevant, about.. policy on grantmakin policy programme related investment. contribution made by volunteers. TAR March 2012
Section D Achievements and performance Summary of the main achievements of the charity during the year Summary of the major activities of the past 18 months The Mrs Z Lockhat Science Academy which opened in 2018, from which some students have already graduated and attended Surat University, has been a successful project. Other donations include scholarships to higher education, which include board, lodgings, and school fees for poor girls and boys is continuing. Mass weddings, including dowry, in the last year around 40 marriages were held. Tailoring and computing classes for older women are ongoing. Interest free loans, given to men and women hoping to start businesses have helped to purchase sewing machines, and vendor carts to assist those people, which ha5 been very successful. After the year end, £105,000 of reserves were used to purchase further investment property in order to gain further income for the trust. TAR March 2012
Section E Financial review The charity now has cash reserves in excess of £208,000 and together with the annual property income and donations there is sufficient funding to support its objectives for the foreseeable future including the objective to increase revenues with the continued investment in rental properties. Brief statement of the charity's policy on reserves Details of any funds materially in deficit Further financial review details (Optional information) The charity operates with funding from regular donation5 made from the Lockhat family and rental income from a portfolio of S properties in the UK. You may choose to include additional information, where relevant about.. the charity's principal sources of funds (including any fundraising)., how expenditure has supported the key objectives of the charity., investment policy and objectives including any ethical investment policy adopted. The charity will continue to provide grants to SUPPOrt medical and welfare needs in India. The charity has fixed investments in domestic property in the UK, these are held to provide regular and long term funding to meet the charity's objects. Cash reserves are held in low risk bank accounts in the UK. The charity is planning on using reserves to buy additional properties and to build up more sustainable income for the charity to meet its objectives in future years. Section F Other optional information Section G Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name{s) Position (eg Secretary, Chair, etc) Date TAR March 2012
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteeslmembers of Dr Moosaji D M Lockhat Charitable Trust On accounts for the year ended 31 March 2024 Charity no (if any) 1078165 Set out on pages 3&4 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31 March 2024. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordan with the requirements of the Charities Act 2011 ("the Act") I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. I have completed my examination. I confirm no other matters have come to attention that giving me cause to believe that in any material respect.. Independent examiner's statement 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act., or 2. the accounts do not accord with those records. confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Signed: Date: Name: Gareth Jones for Deans (Staffordshire) Ltd Relevant professional qualification{s) or body {if any): Association of Certified Chartered Accountants Address: Deans (Staffordshire) Ltd Gibson House, Hurricane Court, Hurricane Close, Stafford ST16 1GZ
CHARITY COMMISSION FOR ENGLAND AND WALES Charity Name Dr Moosaji D M Lockhat Charitable Trust No lif anyl 1078165 Recei ts and ments accounts CC16a For the period from Period start dale To Period end dale 31.03.2024 01.04.2023 Section A Receipts and payments Unrestricted funds to the nearest Restricted funds Endowment funds Total funds Last year to thè n•argsl £ to th• noargst £ to thg neargst £ to the llearest £ A1 Receipts Donations HMRC Gift Aid Inleresl Rental income Insurance claim Council tax reluf 17.500 105 1.978 13,073 5,122 3,489 17,500 105 1,978 13,073 S,122 3,489 25,000 16,142 300 13,161 tota ross Income for AR) 41.267 41,267 54,603 A2 Asset and investment sales. (see table). Sub total Total receipts 41,267 41,267 54.603 A3Pa ments Donations Rental pr(>pert Bank char es Accountanc 2,450 4,818 2,450 4,818 5,982 4.437 expenses 1,410 1.410 942 Sub total 8.693 8,893 11,376 A4 Asset and investment urchases see table Investment ro ert urchase Sub total Total payments 8,693 8,693 11.376 Net of receipts/(payments) A5 Transfers between funds Exchange rate movemènts Prior year balance adjustment A6 Cash funds last year end Cash funds this year end 32,574 32,574 43.227 1303) 175,791 208.365 175,791 208.365 150.349 175,791
Section B Statement of assets and liabilities at the end of the period Unrestricted funds to near•st £ Restricted funds to nèarest £ Endowment funds to nèarèst £ Categories Dp.tails B1 Cash funds Lloyds12 accounlsl 208,340 Union 8ank held on Trust 10 Co-tsp bank held on Trust Total cash funds 208,365 lagree balances wlth reIptS artd payments accLxJntlsll Unrestricted funds to nearest £ Restricted funds to neare51 £ Endowment funds to neartrst £ Details Fund to whlch assèt b•lon Unre$tr¢led Current valu• tional Detai15 Inve51menl Pfoperties Cost {optlonall 269,033 B3 Investment assets Fund to which asset belon Current value tlonal Detai15 Co$t loplionall B4 Assets retained for the charity's own use Fund to which lates Amount due nal When due tlonal Details B5 Liabilities Signed by one or trustees on behalf of all the trustees Date of roval SignatLsre Print Name
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 1 of 15. HM Revenue & Customs Tax Return for the year ended 5 April 2024. This is a copy of the information that will be transmitted to the HM Revenue & Customs On authorised by you. The copy includes all completed supplementary pages & attachments. Before transmitting the retum (or amendment) information to HM Revenue & Customs using the Self Assessment Online Service, your tax adviser must provide you with a copy of your tax return (or amended tax return) information for you to declare that the information is correct and complete to the best of your knowledge and belief and approve submission to HM Revenue & Customs. If you give false information or conceal any part of your income or chargeable gains you may be liable to financial penalties. It is recommended that you retain a copy of the Tax Return (or amended tax return information) transmitted to HMRC. The HM Revenue & Customs IRmark number assigned to your tax retum infomiation is.. VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5 This number appears on each page of this copy, which is consecutively numbered from 1 to 15 The following details comprise the information to be sent electronically. Name UTR Dr Moosaji D.M Lockhat Charitable Trust 4593258824 Where your Tax Return (or amended Tax Retum) contains a claim for a repayment and you require the repayment to be sent to your bank, building society or other nominee. the relevant question within the return (or amended return) must be completed. Your signature confirms you have authorised HM Revenue & Customs to make any repayment arising from this return to the nominee as detailed above. Signature Date
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 2 of 15. HM Revenue &Customs Trust and Estate Tax Return 2024 for the year ended 5 April 2024 (202k24) Tax TefereT]Le 4593258824 Issue address Date 0610412024 Dr Moosaji D.M Lockhat Charitsble Trust 22 Middelburg Close Whitestone Nuneaton Warwickshire CV116PZ HM Revenue and Customs Telephone For Reference Phone This notice requires you by law to send us a tax retum giving details of income and disposals of chargeable assets, and any documents we ask for, for the year 6 April 2023 to 5 April 2024. We've sent you this paper form to fill in, but you can also file the tax retum online using our internet seiCe (you will need to buy commercial software). Make sure the tax retum, and any documents we ask for, reach us by: 31 October 2024 if you want us to calculate the trust's or estate's tax or if you file a paper tax return. or both, or 31 January 2025 rf you file the retum online Whichever method you choose, the tax retum and any documents asked for must reach us by the relevant deadline or we will charge an automatic penalty of £100. If you file online, you have until 31 January to file the tax return and you'll receive an instant on-screen acknowledgement telling you that we've reiVed it. You can still file online even rfwe've sent you a paper tax retum. To file online. go directly to our official website by typing www.gov.ukltaxretumfomis into your internet browser address bar. Do not use a search website to find HMRC SeICe$ online. Make sure your payment of any tax the trust or estate owes reaches us by 31 January 2025. Otherwise you'll have to pay interest. and possibly a late payment penalty. We may check the Trust and Estate Tax Return. There are penalties for supplying false or incomplete information. Calculating the trust's or estate's tax You can choose to calculate the trust or estate's tax. But rf you do not want to, and providing we re1ve the retum by 31 October 2024. we'll work out the tax for you and let you know rf there is tax to pay by 31 January 2025. However, rf you file later than 31 October 2024 or 3 months after the date this notice was given, see the Trust and Estate Tax Calculation Guide (sent with this retum unless we know you have a tax adviser). The Trust and Estate Tax Retum - your responsibilities We have sent you pages 1 to 12 of the tax retum. You mighl need other fomis-'supplementary pages'_ rf the trust or estate had parbcular income or capital gains. Use page 3 to check. You are responsible for sending us a complete and cJJrrect retum, but we're here to help you get it right. Ways we can help you: the Trust and Estate Tax Return Guide should answer most of your questions, go to www.gov.ukrtaxretumfomis phone us on the number above If this return has been issued to you after 31 July 2024, then you must make sure that you fill it in and return it by the later of: the relevant dates above, or 3 months after the date of issue SA900 {TaxCalc) 2024 Page 1 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 3 of 15. INCOME AND CAPITAL GAINS for the year ended 5 April 2024 Step 1 read the notes in 11 If you're the truslee of a bare Irust (except an unauthorised unit Irust), that is, one in which the Trust the beneffciary(iesl hasthave an immediate and absolute tide lo both capital and income, you can and Estate go straight to Question 17 on page 10. Do not tid( the box if you choose to complete the retum. Tax Return 21 If you're the personal represeniative of a deceased person and completing this tax return for a Guide period of administration and all the F)oints below apply.. all the income arose in the UK you do not want to claim relief (Questions 10A and 10B) no annual payments have been made out of capital (Question 11) all income has had tax deducted before you received it there are no accrued income profits or losses. no income from deeply dis(x)unted securities. gilt strips, company share buy-backs. offshore income gains, or gains on lrfe insurance policies, life annuities or capilal redemption t)olicies where no tax is treated as having been paid on the gain no capital payments or benefits have been received from a non-resident, dual residenl or immigrating trust then, rf you've made no chargeable disposals, go straight to Question 17 on page 10. If you've made chargeable disposals. answer Questions 5 and 6 at Slep 2 and then Questions 17 to 22. You may not have to answer all the questions in this tax retum. TicJ( rfthis applEs 31 If you're the trustee of an interest in possession trust (one which is exdusively an interest in possession trust), and.. no income arose to the trust. or all trusl income is reiVed directly by the beneficiary(ies). or all the income arose in the UK and has had tax deducted before you received it, or part of the income is r1Ved direcuy by the beneficiary{iesl and the part that is not received directly by the beneficiary{ies} comprises only income arising in the UK which has had tax deducted before you receive it and all of the followng points apply the answer will be 'No' in box 8.13 of Question 8 there are no accrued income profrts or losses, no income from deeply discounted securities, gilt strips, company share buy-backs, offshore income gains, or gains on lrfe insurance policies. life annuities or capital redemption policies you do not wish to claim reliefs (Questions 1 OA and 10BI no annual payments have been made out of capital (Question 11) no further capital has been added to the setuement (Question 12) no capital payments have been made to, or for the benefit of, relevant children of the settlor during their lifetime {Question 151 the trust has never been non-resident and has never received any capital from another trust which is, or at any time has been, non-resident (Question 161 then, rf you've made no chargeable disposals, go straight to Question 17 on page 10. If you've made chargeable disposals, answer Questions 5 and 6 at Step 2 and then Questions 17 to 22. 41 If you're the trustee of a charitable trust you must complete the charity supplementary pages as well as this form.. rf you're claiming exemption from tax on all your income and gains, you can go straight to Question 7. You should answer Questions 10 and 11, if appropriate, and complete Questions 19, 20, and 22 rf you're claiming exemption from tax on only part of your income and gains, you must answer Questions 1 to 9 for any income for which you're not claiming exemption - you should answer Questions 10 and 11, rf appropriate, and complete Questions 19, 20 and 22. 51 In any other case, including rf you're the trustee of an unauthorised unit trust, you should go to Step 2. Step 2 Answer Questions 1 to 7 and 23 to check rf you need supplementary pages to give detsils of particular income or gains. The notes in the Trust and Estate Tax Retum Guide will help. When you've answered Questions 1 to 7 and Question 23. answer Question 8. Go to www.gov.ukrtaxrelumfoms to download any supplementary pages that you need. Make sure you download the supplementary pages for the Trust and Estate Tax Retum. SA900 {TaxCalc) 2024 Page 2 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 4 of 15. INCOME AND CAPITAL GAINS for the year ended 5 April 2024 Q1 Did the trust or eslate make any profft or loss from a sole trade? Read the note for this box in the Tmsl and Eslale Tax Relum Guide Make sure you have the supplementary pages you need. ti¢k the box below when you have got them Trust and estate trade Yes Q2 Did the trust or estate make any profft or loss or have any other income from a partnership. Did the trust or estate receive any UK property income? Yes Trust and estate partnership Q3 Ye5 Trust and estate UK property Did the trust or estate receive any income from foreign companies or savings institutions, offshore funds or trusts abroad. land and propety abroad. or make gains on foreign life insurance policies? Is the trust or estale claiming relief for foreign tax paid on foreign income or gains, or relief from UK tax under a Double Taxation Agreement? Yes Ye5 Trust and estate foreign Q5 Capital Gains Tax Did the trust or estate dispose of chargeable assets? Answer 'Yes' if the trust or eslate disposed of chargeable assets and details of the gains or losses made are required in this retum. Read the note for this box in the guide. Ye5 Answer 'Yes' if you want to make a claim or election for the year Yes Trust and estate capital gaSns Q6 Is the trust daiming to be not resident in the UK. or dual resident in the UK and another country for all or part of the yea Yes Trust and estate non-residence Q7 Is the trust claiming total or partial exemption from tax because of its charitable status? Yes Trust and estate charities Q23 Pensions- in the (3se of an estate. ar8 there any tax tharyJes andlor taxable lump sums? Read the note for this box in the guide. Yes Estate pension charges etc Q8 Read the notes for this question in the guide. Answer all the quests"ons. Are you completing this tax return.. for a period of administration No Yes as the trustee of an unauthorised unit trust as the trustee of an employment related trust as the trustee of a Heritage Maintenance Fund as the tnjstee of an Employer Financed Retirement Benefit Scheme {EFRBS)? If this happened during the return year enter the date the EFRBS first became operative in box 21.9 If you're a trustee.. can any settlor (or living setuorfs spouse or civil partner} benefit from the capital or income? are you a participator in an underlying non-resident company la company that would be a dose company if it were Sident in the UK}? is the trust liable to Income Tax at the special trust rates (the trust rate of 450 or the dividend trust rate of 39.350kn) on any part of the income or would it be on any income above the standard rate band (for example, you have discretion about paying income to beneficiaries)? has a valid vulnerable beneficiary election been made? 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 Step 3 Now fill in any supplementary pages before answering Questions 9 to 22, as directed. Please use blue or black ink lo fill in the Trust and Estate Tax Retum. Please do not include pence. Round down income and gains. Round up tax credits and tax deduclions. Round to the nearest pound. SA900 (Taxcalc) 2024 Page 3 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 5 of 15. INCOME for the year ended 5 April 2024 Q9 Did the trust or estate receive any other income not already included on the supplementary pages? Yes If Yes. fill in box8s 9.1 to 9.26 as appropriate. If you wish. you may in the following circumstances leave blank some of boxes 9.1 to 9.26= a) if you're the trustee of an interest in possession trust (one which is exclusively an interesl in possession Irusti, you may exclude income which has had tax deducted before you reiVed it unless (il that income has not been received direcuy by the beneficiary and there are accrued income scheme losses to set against the interest or you're claiming losses against general income, or (ill its exclusion would make you liable to make a payment on account which would not be due if you included it - see page 15 of the Trust and Estate Tax Calculation Guide conceming payments on account before following this guidance b) rf you're Ihe personal representative of a deSed s0. you may exdude incorne which has had lax deducted fore you red it unless there are aUed inwme sdEme losses lo set against the inleresl. If Ihe reliefs claimed at Quests'on 10A on page 6 excEed untaxed income, you will need to indude estate inwme that has had tax deducted to make sure a repayment can be calculat& Have you received any taxed incorne which you are not induding in this Trust and Estate Tax Return because (a) or {b) above apply. Yes Interest and alternative finance receipts Tax8ble amunl Untaxed UK interest and altemative finan receipts - read the noles in the guide 9.1 Taxed UK interest and altemative finance receipts re1 the nut*" In guKk (do indude Prc¥trty In(£nk D6trlxJtKY61 thwnt after tsx tsken off Tax laken off Gross amaunt before tax 9.2 9.4 National Samngs & Investsnenls (other than First opt B(MKts, Guaranteed Grrmth Bonds and Guaranteed Ino)me BorKlsl TÈxatAÈ amrxjnt National Sawngs & Investments, First Option Bonds, Guaranteed Growth Bonds and Guaranteed Income Bonds Taxable armunl 9.6 Other income from UK savings and investments lexcepl dividends) Amrxjnt after tax taken off Tax taken off Gross amount before lax 9,7 9.8 9.9 SA900 {TaxCalc) 2024 Page 4 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 6 of 15. INCOME for the year ended 5 April 2024 Dividends Dividends from UK companies (but excluding Property Income Distributions from UK Real Eslate Investment Trusts or Property Authorised Investment Funds) Totsl dimdend 9.10 Dividend distributions from UK authorised unit Irusts and opennded investment companies Total dividendldislribulion 9.11 Total diwdend Stock dividends from UK companies 9.12 Bonus issues of securities and redeemable shares and loans written off T8xatAe amwnt 9.13 Gains on UK life insurance policies. life annuities and capital redemption policies Amounl of gain on which no tax is treated as paid 9.14 Tax trEated as paid Atnounl of gain on which lax is Ireated as paid 9.15 9.16 Other income Other income linduding Propety Income Disthbulions from UK Real Estsle Investment Trusts or Prorwiy Authorised Investrnent Funds) ArUnt after lax tsken df Tax laken off Gross aryunl before tsx 9.17 9.18 9.19 Losses tmght frwa L08ses usèd In 202X4 9.20 9.21 202>24 tsrried ferward 9.22 Deemed income - read Ihe notes in the guide TaX8e anTrJunt Accrued Income Scheme profits and deeply discounted securities 9.23 Taxable arnDunl Other deemed income etc 9,24 Taxable 3rnDunl Company purchase of its own shares box 9,25 not in use 9.26 Q9A Standard rate band Amounl of standard rale band - ad the noles in the guide 9A.1 SA900 {TaxCalc) 2024 Page 5 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 7 of 15. OTHER INFORMATION for the year ended 5 April 2024 Q10A Do you want to claim any reliets or have you made any annual payrnenls, or patent royalty payments? If Yes, fill in tJ)xes 10.1A to 10.7A andlor 10.1B to 10.1C as appropriate. If wt applicable, go to question 11. Yes Personal represenlatives.. interest on loans and paymenls made under altemalive finance arrangements to pay Inheritance Tax Arrn1 of paymnt 10.1A Amuni ofpayrrnt Tax taken off Gross arnount TNstees.' annual payments 10.2A 10.3A 10.4A Arnowrtof payrrEnt Tax tsken off Gross arfvJunt Trustees.. patent royalties 10,5A 10,6A 10.7A Q1 OB Do you want to claim special Income Tax treatment where a valid vulnerable beneficiary election has effect? If Y88, fill ITh box 10.1B. If not applicable, 9D to question 11. Yes Amount of relief claimed 10.1B Q10C ETnployee Benefit Trusts- do you want to claim relief for discretionary employment income payments? If Yes. fill in box 10.1C. If not 8pplicable, go to question 11. Yes Amount of relief claimed - read the notes in the guide 10.1C Q11 Were any annual payments made out of pital or out of income not broughl into charge to Income Tax? If Yes, fill in boxe5 11.1 to 11.3 as appropriate. If not applicable. go to question 12. Yes Amount of payThenl Tax ten off Gros5 ¥mounl Annual payments 11.2 11.3 If you're a personal representative. go to Question 17. Do not fill in Questions 12 to 16. If Yes. fill in boxes 12.1 to 12.9 as appropriate. If not applic8ble, go to question 13. Q12 Have any assets or funds been put into the trust in year 202>24? Yes Setuorfs name and address 12.1 122 Postcode Value of assel 12.3 Setuofs name and address 12.4 12.5 Postcode Valu8 of ass?1 12.6 SA900 (Taxcalc) 2024 Page 6 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 8 of 15. OTHER INFORMATION for the year ended 5 April 2024 Q12 Contlnued Settky's name and address Descript ol asset 12.7 12.8 Poslcode Value of assèt 12.9 If you ticked box 8.15 in Question 8, on page 3, do not complete this page- please go to Question 16 on page 9 and cary on filling in the tax relum. If you have ticked box 8.16 in Question 8. on page 3. mplete Questions 13 to 15A Othetwse. go to Question 16. Q13 Is any part of the trust Income not liablo to tsx at the special trust rates? If Yes. fill in Lx)xe5 13.7 to 13.21 below. Otherwise, fill in b)xes 13.19 to 13.21 only. Yes Boxes 13.1 to 13.6. 13.9. 13.10. 13.15 and 13.16 are not being used Income to beneficiaries whose entiuement is not subject to the trustees. (or any other peon's} discretion 13.7 Amount of income chargeable al the dividend ordinary rale Trust management expenses applicable to the income in 13.7 13.8 Amount of income chargeable at the basic rate 13.11 Trust management expenses applicable to the income in tox 13.11 13.12 Income allocated to specific purposes Amount of income chargeable al the dividend ordinary rate Trust management eXnSeS applicable to the income in iK)x 13.13 Ill 13.14 13.13 Amount of incorne chargeable at the basic rate 13.17 Trust management exF*nses applicable to the income in box 13.17 13.18 Trust management expenses Total amount of deductible trust management expenses read the notes in the guide 13.19 Totsl of ¢olumn above Expenses set against income not liable at the special trust rates 13.20 Total income nol liable lo UK Income Tax and not induded elsewhere on this Trust and Estate Tax Retum (non-resident trusts only) 13.21 Q13A Is this a settlor-interested trust where part of the in¢ome is not settlor-interesled? Complete box 13A.1 only if you have ticked both boxes 8.12 and 8.16 and part of the trust income, vthi¢h is liable at the special trust rates. is nol selUor4nterested. If Ye5. u)rnplete box 13A.1. If not applicable, go to question 14. Yes Amount of tax pool applicable lo income that is not settlor-interesled read the notes in the guide 13A.1 SA900 (Taxcalc) 2024 Page 7 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 9 of 15. OTHER INFORMATION for the year ended 5 April 2024 If you ticked box 8.15 in Question 8, on page 3, do not complete this page - please go to Question 16 on page 9 and carry on filling in the tax retum. If you have ticked tK)x 8.16 in QLEStK)n 8. on page 3. comFAete Questi6 13 to 1A Otherwise, go lo Question 16. Q14 Have discretionary payments of income been made to beneficiaries? Trustees of Heritage Maintenance Funds: do not omplete these boxes for expenditure on heritage property- Read the notes on this section In the guide before filling in these boxes. Name of benefiaary If Yes. fill in boxes 14.1 to 14.15 as appropriate. Oth8rwis8, fill in box 14.15 only. Yes Nel payment ridK the tox if the benefiaary was a revant child of the settlor and the setyor was alive when payment was made. 14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14,13 14.14 Amount. if any. of unused tax pool brought forward from last year lenter'o, rf appropriatel 14.15 Q15 Have the trustees made any capital payments to. or for the benefit of, relevant children of the settlor during the settlorfs lifetime? If Yes. fill in iK)x 15.1. If not applicable, go to question 15A. Yes ArTh)unt pai¢ Total capital payments to relevant children 15.1 Q15A Were there capital transactions between the trustees and the settlors? If Yes. fill in iK>xe5 15A.1 tts 15A.12 as appropri8te. If not applicable, go to question 16. Yes Capital transactions between the trustees and settlors - read the notes on this section in the guide and enter the namels} of the settlorlsl in the Ad(Jib"onal Inforniation. box box 21.9 Dale NarrE of (xNnpany (rf appropriatel 15A.1 15A.2 15A.3 15A.4 Posteode Date ArrK)unt Narre of c¢Nnpany Irf appropriatel 15A.5 15A.6 15A.7 Regi5terel office 15A.8 Postcode Date NaftE of CLKnpany Irf aFprowatel 15A.9 15A.10 15A.11 Regter offi 15A.12 Postcode SA900 {TaxCalc) 2024 Page 8 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 10 of 15. OTHER INFORMATION for the year ended 5 April 2024 Q16 Has the trust at any time been non-resident or received any capital from another trust which is, or at any time has been, non-resident? Yes If Yes, ad the notes on this section in the Trust and Estate Tax Retum Guide and. if appropriate, fill in box 16.1. If not applicable, go to questK)n 17. If Yes. have the trustees made any capltal payments to. or provlded any benefits for, the beneficiaries? Yes Total capital payments or value of benefits provided 16.1 Please give details of the payments in box 16.1 in the boxes below. If there are insufficient tKpxes please provide the additional details on a separate sheet. Nam8 of benefiaary Name of tTr8ficiary 16.2 16.3 Address of benefioary Address of trmeficiary 16.4 1&5 Postcode PostClKle ArTKxJnVvalue of paytnentfbet AJTntIYa1ue of paymenvbenefit 16,6 16.7 Name of benefiaary Name of trneficiary 16.8 16.9 Addr8ss of benefiaary Addrass of 16.10 16.11 Postcode PoStCJe Ar(wnlfvalu8 CO payTn8nllban8ffl AmounVvaluÈ of paym8nffl)8n8fit 16.12 16.13 Natne of benefiaary Name of bpnpficiary 16.14 16.15 Address of benefiaary Address of 16.16 16.17 Poslcode Postcode ATnountlv31ue of paytnetrtlbet ArnDuntlvalue of paymenvbèntfit 16.18 16.19 If you've received capital from any other trust which is. or at any time has been, non-resident please provide the following details. Namè of Itust Data trust sat up 16.20 16.21 Address of trustee Am(xJnt of value rewed 16.22 16.23 Postcode SA900 {TaxCalc) 2024 Page 9 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 11 of 15. OTHER INFORMATION for the year ended 5 April 2024 Do you want to calculate the tax? To get the Trust and Estate Tax Calculation Guide. go to vhvw.gov.uldtaxretumforms Yes If Y8s, do it rth¥ and th8n fill in boxes 17.1 to 17.10 below. Q17 Total tax due for 202>24 before you made any payments on accounl Ipul the amount in brackets if an overpayment) 17,1 Tax due for eadier years 17.2 Tick box 17.3 if you've Izlculated tax overpaid for earlier years and enter the amount in box 17.4 17.3 17.4 Tick box 17.5 rf you're making a claim to redu your payments on account. Enter your redUd payment in box 17.7 and say why in the 'Additional information. box, box 21.9 rk box 17.6 rfyou do not need to make payments on account 17.5 17.6 Your first payment on account for 2024-25 (include the pence) 17.7 Tick box 17.8 if you're claiming a repayment of 202&k25 tax now and enter the amount in box 17.9 17.8 17.9 Pension charges due - enter the amount from tx)x 27 of the Working Sheet in the Notes on Estate Pension Charges et 17.10 Q18 If the trust or estate has paid too much tax do you want to claim a repayment? Ilf you do not lick 'Yes', or the tax overpaid is below £10. we'll use the amount you're owed to reduce the nexi tax bill.) If Yes, fill in boxes 18.1 to 18.12 as 3ppropriate. If not applicab. go to question 19. Ye5 If the tax has been paid by credit or debti card. we will always ty tr) repay back to the card ffirsl before maknng any repayment as quested bdow. Should the repayment lor payment) be sent= If you do not have a bank or building society account, read the notes for this question in the guide, bcK tK>x 18.6A lo your bank or building society a(unt? Tick box 18.1 and fill in toxes 18.3 10 18.7 18.1 18.8A or lo your nominee's bank or building society account? Tick box 18.2 and fill in boxes 18.3 10 18.7 and boxes 18.9A 10 18.12 as required If you would like a cheque to be sent lo your nominee, lick box 18.8B and fill in boxes 18.9A to 18.12 as required 18.2 18.8B If your nominee is your adviser, b.ck box 18.9A 18.9A Name of bank or building society Adviserfs reference for you lif your nominee is your adviser) 18.3 18.9B l authorise Name of account holder Name of your nominee or adviser 18,4 18.10 Address of nominee or adviser Branch sort code 18.11 18.5 Account number 18.6 Postcode lo receNe on my behalf Ihe amount due Building society feren 18.12 Thi5 authority must bp signed by you. A photocopy of your signalure 11 not do. 18.7 Signature SA900 {TaxCalc) 2024 Page 10 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 12 of 15. OTHER INFORMATION for the year ended 5 April 2024 Q19 Please provide a daytime phone number in case we need to ¢onta¢t you with any questions about the information you have provided in this return or in the Trust Register For more Information about the Trust Register, go lo www.gov.uk.,'Irusl8-laxeslregistering-a-trust Your daytime phone number (including the area c(NJe) 19.1 Q20 You have a responsibility to ensure the infonnation you have supplied on the Trust Register is accurate and up to dale to the best of your knowledge and belief. Tlck thls box If there have been any changes or addltlons to the people assoclated with the Irust, and you've provided the updated details on the Trust Register or you've confinned on the Trust Reglster that there have been no Changes to the trust. 20.1 These people include trustees. personal representakn"ves. benefiuaries. members of the dass of beneficiaries, setorS, protectors, agents or any other natural person exercising effective control over the trust. Q21 Other inforniation If you're ¢(pIer0 this Trust and Estate Tax Retum as a Fersonal represenlative, please enter in Ix*X 21.1 the date of death of the dJ. Dale 21.1 Dale If the administration period ceased in the year io 5 April 2024. please enter in box 21.2 the date of cessation. 21.2 If the administration peri (Eased ITr the year to 5 April 2024 and there is a tnjst txeated by the detEased's 11 or the rules of intestacy that apFAy in England & Wales, FAease tid( tK)x 21.3. Read the notes in the guide. If you are a trustee and the trust was terminated in the year to 5 April 2024 please enter in box 21.4 the dale of temiination and, in the 'Additional information. box. box 21.9. the reason for termination. 21.3 Date 21.4 If this Trust and Eslale Tax Retum contains any figures that are provisional because you do not yel have final figures. please tick box 21.5. Read the n-lei for this question in the guide If 8ny 202>24 tax was reftjnded directy by the HM Revenue and Customs offi. or (personal repSe[rt8tiVes only} by the JObntre Plus (in Northem Ireland, the s81 Security Agency), please enter the amount in box 21.6. Do not indude any refunds of excessive payme[ on account or any Gift repayments daimed from HMRC Chattties. 21.5 Arnount 21.6 Disclosure of tax avoidance schemes Read the notes about boxes 21 .7 arid 21 .8 in the Trust and Estate Tax Retum Guide. Tax year in whith the expected advantage arises - year ended 5 April Scheme reference number or promoter reference number 21,7 21.8 Please do not include any changes of Circumstan (for example. name and address) relating to the lead trustee, other trustees, settlors, beneficiaries, dass of beneficiaries, protectors, 2gents or any other natural person exercising effective control over the trust in tKlX 21.9. SA900 {TaxCalc) 2024 Page11 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 13 of 15. OTHER INFORMATION for the year ended 5 April 2024 21,9 Additional infoThation Q22 Declaratlon I h8ve filled in 8nd am sending back to you the following Tnjst and Estate Tax Relum pages.. 1 to 12 of this form Trust and estate UK property Trust and estate non-residence Trust and estate trade Trust and estate foreign Trust and estate charities Trust and estate partnership Trust and estate capital gains Before you send the completed tax return back you must sign the statement below. Estate pension charges etc If you givg false infomiation or Conceal any part of trust or estate income or chargeable gains. you may be liable to financial penaltigs andlor you may be prosecuted. 22.1 The information I have given in this lax Telurn is ¢orrKt and complete to the bgst of my knowlgdg9 and bgligf. Signature Date Please print your name in box 22.2 Errter the capacity in which you're signing in box 22.3 22.2 SA900 {TaxCalc) 2024 Page 12 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 14 of 15. HM Revenue & Customs Name of trust Dr Moosaji D.M Lockhat Charitable Trust Trust and Estate Charities for the year ended 5 April 2024 (2023-24) Name of charity, if different Tax reference 593258824 If you want help, look up the box numbers in the notes on Trust and Estate Charities. For help filling in this form, go to www.qov.ukltaxreturnforms hnd read the notes and helDsheets. Claim to exemption Charity repayment reference R36529 Charity Commission Registration Number or Scottish Charity Number If the tmSt is a charity are you claiming exemption from tax on all or part of your income and gains? Have all income and gains that you're claiming to be exempt from tax been, or are they to be, applied for charitable purposes? 1078165 Yes Yes Return period Are you returning information for the year ended 5 April 20247 Yes If not, what period does this turn cover? Period begins and ends Are you enclosing accounts with the return? Yes If 'No', explain why Repayments Incorne Tax Amount already claimed from HMRC Charities Total repaymentlpayment due and Boxes 7.7. 7,9. 7.11 and 7.13 are not in use further repaymentlpayment due 7,10 or amounts overclaimed 7.12 Have you included the amount in box 7.1 O in any repayment claim from HMRC Charities? Yes Income on Ni'hich Jou're claiming exemption You should enter non-exetnpt amounts in the appropriate parts ol the lax retuin. Total tumover from exempt trading activities 7,14 Investment income 7,15 1,978.00 • UK land and buildings income 7,16 13,072.00 Gift Aid 7.17 17,605.00 Other charities 7.18 Legacies 7.19 Gifts of shares or securities received 7.20 Gtfts of real property re1Ved 7.20A Other sources 7.21 8,611.00 SA907 {TaxCalc) 2024 Page TCH 1 HMRC 12123
Dr Moosaji D.M Lockhat Charitable Trust UTR.. 4593258824 IRMark: VA2ZETGAM4FFLCMEPX20EMF47MRMQHW5. Page 15 of 15. Expenses as inLluded in the Lhariti" aLLountS Trading costs 7.22 UK land and buildings 7.23 4.818.00 All general adminirtration costs 7.24 1,425.00 I granis and donations made in the UK 7.25 2,450.00 All grants and donations made outside the UK 7.26 Others (not entered elsewhere on the retum) 7.27 269,033.00 Assets th5P05aL% in Held at S April 2024 Tangible fixed assets 269.033.00 UK investments {excluding controlled companies) 7.30 7.31 Shares in, and loans to, controlled companies 7.32 7.33 Oversea5 investments 7.35 Loans and non-trade debtors 7.36 Other current assets 7.37 208,365.00 Were all investments qualifying ('approved charitable.) investments. and were loans made qualifying loans, within Section 558 and sectior) 561 ITA 20077 Yes Value of any non-qualifying (non 'approved charitable.) investments and loans 7.38 Number of subsidiary or associated companies the charity controlled at 5 April 2024 7.39 Claim I claim exemption from tax Signature Print name in full here Date Status or capacity in which you are signing 7.41 7.42 Additional infomiaiion SA907 {TaxCalc) 2024 Page TCH 2 HMRC 12123